No sooner had IRS Letter 226J hit applicable large employers’ mailboxes informing them that they may be liable for a free-rider penalty, than questions regarding the validity of this penalty assessment arose. The IRS has now answered its critics, but whether that answer is sufficient is a different story.

If you’re tempted to say that to the teenagers in your house, and thankful that someone else will be employing them this summer, remember that somewhere out there other parents are saying the very same thing to their teens. And you may end up employing them.

I know assistants already add value every day. And yet in today’s accelerated world, everyone needs to up their game. Thinking of yourself as an ambassador can set you apart and contribute tremendously to your organization’s success.

If misclassified workers pay their income and self-employment taxes, you’re off the hook for the income taxes you didn’t withhold and likewise for both the employer and employee portions of FICA (but penalties may still apply).

When you withhold taxes from employees’ pay, you’re administering the tax code. The U.S. Supreme Court has now given you some breathing room. It ruled that you can’t be criminally liable for obstructing the due administration of the tax code unless you’re aware of, or can reasonably foresee, a pending proceeding, such as an audit.

If we could instantly put you in any job right now, what would it be? ... Can something that happens at work ruin your entire evening, or do you compartmentalize effectively? ... Have you been able to find real meaning in your work? What keeps you coming back?

Glitches in the Tax Cuts and Jobs Act began bubbling to the surface almost the minute it was signed into law. Although there are higher priority items that need clarification and correction, one little-noticed provision may have an outsized impact on 401(k) plans that allow employees to take hardship distributions.

As employees’ thoughts turn toward summer vacation, put two items on your agenda: ensuring that the summer vacation schedule runs smoothly and that employees aren’t overpaid during weeks they take a day or two off.